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Finance Act 2015

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This is the original version (as it was originally enacted).

PART 1Imposing liability on UK representative of non-UK resident company

1(1)Chapter 6 of Part 22 of CTA 2010 (collection etc of tax from UK representatives of non-UK resident companies) has effect as if the enactments referred to in section 969(1) of that Act included enactments relating to diverted profits tax so far as they make provision for or in connection with the charging, collection and recovery of diverted profits tax or of interest on that tax.

(2)In its application in accordance with sub-paragraph (1), that Chapter has effect subject to the following modifications.

(3)In a case where section 86 applies in relation to company, that Chapter applies in relation to the avoided PE in relation to that company as it would apply to a permanent establishment in the United Kingdom through which the company carries on a trade.

(4)In section 969(3) of that Act references to “chargeable profits of the company attributable to that establishment” are to be read as references to “taxable diverted profits arising to the company”.

(5)In section 971 of that Act references to the giving or service of a notice includes a reference to the issuing of a notice.

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